Arm's Length Standard
Global views within reach.
Arm's Length Standard is a bulletin of transfer pricing developments written by professionals of the member firms of Deloitte. The newsletter covers transfer pricing developments worldwide.
- Ninth Circuit Court of Appeals reverses Tax Court in Altera
- Argentina extends transfer pricing due dates
- Portugal approves new transfer pricing rules
- Botswana introduces transfer pricing regulations
- Belgian Ministry of Finance publishes guidance on CbC reporting correction procedures
- IRS to resume examining stock-based compensation issues
- Australia’s tax authorities rule that transfer pricing provisions override debt-equity rules
- Saudi Arabian tax authorities provide transfer pricing guidance during workshop
OECD releases program to develop consensus solution to tax challenges arising from digital economy
IRS issues memorandum on mandatory consultations between LB&I Exam and APMA Program
Saudi Arabia releases draft transfer pricing regulations
Australia issues guidance on transfer pricing and financing arrangements
New Zealand releases BEPS guidance to provide clarity